Other Ways to Donate

Gifts of Appreciated Stock
If you donate a gift of appreciated stock which
you have held for more than one year, you will
avoid paying tax on the capital gains, and you
will be able to claim a charitable deduction
equal to the full fair market value of the
stock. This is generally deductible up to 30
percent of your adjusted gross income.
Electronic delivery of stock shares is the most
secure and expedient delivery process available
and provides efficient internal control as well
as cost savings. For more information
contact our Grants and Accounting Associate at
salkassim@thejerusalemfund.org

Gifts of Real Estate
A residence, vacation home, farm, or vacant
land may have appreciated considerably in
value. Outright sale would mean a sizable
capital gains tax. By donating the property,
you avoid a capital gains tax and receive a tax
deduction for the full fair market value of the
property.

Annuity Trusts
There are also a number of life income,
annuity, and trust devices that may be created
to avoid capital gains tax and receive a
charitable deduction for the full fair market
value. These, in some cases, can be set up to
provide lifetime incomes for the donor. If you
are a senior citizen and have accumulated a
significant amount of assets, you might
consider establishing an annuity trust. Once
the trust is established, you can receive a tax
deduction by donating the remainder of your
assets to The Jerusalem Fund. The deduction
could reduce your income taxes for up to six
years.

Bequests
One of the easiest ways to make a gift to The
Jerusalem Fund is through your will. You can
name The Jerusalem Fund the direct beneficiary
of specific assets, a portion of your estate,
or the residual estate after other specific
bequests have been paid. Bequests are entirely
free from federal estate taxes.

Group Memorial Funds
If you and your friends would like to preserve
the memory of a loved one, a suitable choice
might be the establishment of a memorial fund
for that person with The Jerusalem Fund. You
will be able to choose the area to be covered
by the memorial fund.

Pooled Income Funds
You may wish to consider a pooled income fund,
which allows the donor to split gifts with
greater ease. This type of fund must meet
specific technical requirements, and is not
tax-exempt. The most common pooled income fund
is established through the donation of
property, by which the donor receives income
for life, while the remaining interest goes to
the charity.

Charitable Lead Trusts
A charitable lead trust differs from the pooled
income fund. The trust disburses income to a
charity for a specified amount of time, with
the donor retaining control over the assets.
The donor is usually eligible for a tax
deduction for the transfer.

Life Insurance Policies
If you have been paying life insurance premiums
for many years, you might have reached a point
where the protection it offered is no longer
needed. If you donate the policies to The
Jerusalem Fund, you will receive a tax
deduction, normally equal to the cash surrender
value.

Please
contact Mohamed Mohamed at
mmohamed@thejerusalemfund.org with any
further questions regarding alternate ways of
giving to The Jerusalem
Fund.